SociaLFarms
&Gardens
Social Farms and Gardens
Consolidated Financial Statements
for the year ended
31 March 2023
Charity Commission number:
294494
Offlce of the Scottish Charity Register number:
SC039440
Company number (registered in England and Wales): 02011023

Social Farms and Gardens
REPORT AND CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Contents
Page
Report of the Trustees
3-14
Auditorf5 report
15-17
Consolidated StatemerTrt of Financi81 Activities
18
Consolidated Balance Sheet
19
Consolidated Cash Flow Statement
20
Notes lo the consolidated financial statements
21-38

Soclal Farms and Gardens
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
The Board of Trustees presents its report and consolidated financial ststements for the year
ended 31 March 2023. The Trustees regret the late filing of the accounts. Lacking an in-house
Finance Manager since March 2022 has made the production of accounts difficult for the
remaining staff and our flnancial services providers.
The consolidated financial statements have been prepared in accordance with the accounting
policies set out in note I to the financial statement5 and comply with the Charities Act 2011, the
Companies Act 2006, the Memorandum and Articles of Association, and the Charities Statement
of Recommended Practice (Charities SORP") (applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland,.
FRS 1021 issued in October 2019.
The company has taken advantage of the exemption to not have to prepare a strategic report in
accordance with the "the Companies Act 2006 (Strategic Report and Directors, Report)
Regulations 2013"
Trustees. responsibilities
The Trustees are required by Company Law to prepare financial statements that give a true and
fair account of the state of Social Farms & Gardens I'SF&G'I. The Trustees are required to..
Select suitable accounting policies and apply them consistently
Make judgements and estimates that are reasonable and prudent
Prepare the financial statements on a going concern basis unless it is inappropriate to
presume that the charity will continue in busines5
The Trustees are also responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the consolidated financial p051tion of the charity and enable
them to ensure that the financial statements comply with the Companie5 Act 2006. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for
the prevention and detection of fraud and any other irregularity.
So far as the Trustees are aware, there is no relevant audit information of which the compan￿5
auditors are unaware. Each trustee ha5 made themselves aware of any relevant audit information
and has ensured that the auditors are aware of that information.
The Trustees confirm that they have given due regard to guidance published by the Charity
Commission as required by Section 4 of the Charities Act 2011.
n..ki:.
The Trustees confirm that they have regard for the Charity Commission's guidance on public
benefit.
Having rnonitored activities. the Trustees are of the view that our activities are in line with the
Vlsion, mi55ion, strategy and charitable purpose and that these deliver public benefit both to the
individuals who directly benefit from our services and indirectly through the improved services
that our member5 and other organisations deliver.
Our members include Community Gardens, City Farms and Care Farms. These organisations
benefit from the advocacy, networking, training, advice and support and quality assurance that
we provide. They can share skills, build capacity, improve their standards and make partnerships
with other organisations and commissioners. Their work contributes to the education, health &
wellbeing and cohesion of the communities that they serve.

Social Farms and Gardens
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued)
Vision, Mission and Strategy
Our vision
People and communities reaching theirfullpotentiol through community growing and nature-
bused octivities as a part of everyday life.
Our mission
To support people and communities to improve the health and wellbeing of people and plonet
through community growAng and nature-bosed activities
Social farming and gardening is increasingly recognised as a solution to many of societvs
challenges. It has a wide range of well documented benefit5 for health and wellbeing and
community cohesion.
Our Values
Community development, mutual support, access to green spoce for all. We build strong
relationships, collaborations and networks thot ore inclusive and empowering for communities
and people
Our Strategic Priorities
To work with member5 and partners, using our collective knowledge and shared vision, to
advocate, inspire, and enable tommunity growing and nature-based solutions to improve the
wellbeing of people and planet
How we work towards achieving our vision..
l. Develop services and projects to meet increased demand and opportunities
2. Serve and grow the membership
3. Strengthen and grow the organisation's role for now and in the future

Social Farms and Gardens
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued)
Chair's introduction
As we reflect on the 2022123 financial year at Social Farms & Gardens, we first want to
acknowledge and address the delayed filing of our accounts. The absence of an in-house Finance
Manager since March 2022 presented significant challenges for our staff and financial service
providers. Recognising this, we've implemented measures to ensure the preparation of the
2023124 account5, which are on track and will be filed punctually.
Social Farms and Gardens ISF&GI is a charity supporting communities across the UK to farm,
garden and grow together. We have over 3,000 members using nature-based activities as a
catalyst to transform the lives of people and the communitie5 in which they live.
We support these grassroot organisations from small fruit and vegetable plots on urban housing
estate5 to large-scale rural care farms, transforming lives and connecting people. SF&G provides
a voice for the thousands of farmers, gardeners and growers whose work improves the lives of
millions of people.
In London, Northern Ireland, Wales and Scotland, our staffed projects continued to support
organisations to work more closely together and to learn from each other. Members in the whole
of the UK benefitted from our online resources, social media conversations, members, meetings.
webir)ars bulletins and sector jobs updates.
In Wales and Scotland, the Community Land Advisory Service provided advice around community
land management. Other schemes have given direct support to member groups: distributing
grants and resources. The development of the Green Care Quality Mark from the Code of Practice
is providing a quality assurance scheme for green care providers.
We are grateful to the two Chairs of the Board during this year. Paul Savident and Sally Partridge
both led the Board through Covid, followed by changes in the leadership of the organisation which
resulted in the Board having to take more responsibility than it had in the past. They both stepped
down for personal reasons and Malachy Dolan and I have been co-chairs since June 2023.
Malachy Dolan and Caroline Hutton
Co-chairs of Trustees

Social Farms and Gardens
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued)
JI HLiiviiie5 LULL-LJ
ove￿ieW
The charity has a wealth of resources and experience, built up over40 years to offer new members
and the sector. SF&G have taken part in demonstration projects, primary research and policy
writing for the sector to ensijre this growth continues and 15 SUPPOrted by local, devolved and
central government.
Our member projects contribute significantly to individual, community and environmental health
and well-being delivering climate action at a hyper local level - regenerative land use, increase of
biodiversity, community land management and stewardship, while producing fresh local food.
SF&G has operated an Executive Team management model, with representation across the UK,
since February 2021. This has increased competency and collaboration at both a strategic and
operational level 3nd ha5 provided significant economic efficiency in challenging financial tirnes.
SF&G have attracted additional funding across the UK from a range of funders and consultancv
contracts.
The Board would like to acknowledEe the resilience and effort of all staff.
Reviewing our oblectives as set out in the 2021122 Trustees report and how SF&G ha5 worked
to ochieve these..
Addressing and responding to the signiAi¢unt rise in community growing initiotives post Covid.
Brexit, the war in Ukrt7ine. the climate change crisis, and the rise in the cost of living
Due to hard work of SF&G staff our membership is growing. However, we are also seeing a
decrease in available resources in order to meet this need.
Collaborotion acmss devolved countries (vnd English regions
Learning from each other's experiences and best practise to better support our members
throLJghout the regions.
Reflection on the strengths of devolved countries and English regionsfocussing on 5ubsidiarity
of decision moking, operations ondfunding
While continuing as a UK-wide charity, giving teams the operational freedom to take advantage
of regional opportunities.
Development and delivery OA the Green Care Quality Mark and tmining to provlde quolity
assurance to the Green Cure sertor
ExtendinE the use of the Quality Mark for care farming to all our members for whom it would be
useful when providing services.
Leadership development ond 5UPPOrtfor staff to develop theirski115
Giving the Executive Team the opportunity to experience the challenge of running a UK-wide
charity.
Website development.. ond the upgrading of software
Work to refresh and improve the charity's website was undertaken in the 2023124 financial year.
This work has been completed within budget.

Social Farrn5 and Gardens
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued)
Membershlp
Membership continued to grow as communities discovered the benefits of growing in
communities and discovered the wealth of information on our web site. Membership contirbues
to be free, with income earned from providing services le.g. training).
As a membership organisation SF&G also secures funding for particular project5 which we then
make available for our members to apply for. Examples thi5 year include..
An extension to Controlled Environment Agriculture.. funded by the Welsh
Government, to test the effectiveness of CEA in four community setting5,'
Resilient Green Spaces: our member5 SUPPOrted the creation of 5 new community
food hubs, dozens of new allotments and 10 new community orchard sites across the
breadth ofwales,.
Procurement Food Hubs: which saw two of our members receive funding for
developing pilots around more commercial food hubs, focusing on procurement,.
Hllden Trust: funded summer play activities at sites run by our members,.
Nature's Path: funded a competition for members redesigning part of their sites, with
a prize of funds to pay for the construction;
Edible Cardiff (Lottery) & Food poverty (Welsh Government): funded small grants to
community growing groups for activitiesl open events and to fund seeds/ plant plugs
to get more people into growing, grow more food and help donate surplus to food
banks.
Projects and Activities during the year
Resilient Green Spaces: funded by the Welsh Government, a £1.27m partnership project led by
Social Farms & Gardens to pilot alternative re-localised food systems using communities and their
green spaces as the driving force for change acr055 Wales until June 2023. Projects include.. A
national allotment development team, Innovative food hub5, community orchards, Greener
corridors and spaces in Gwynedd, exploring community access to farms and land, building
horticultural future farming skills
Growing Resilience Across Ireland: funded by the Community Foundation Ireland, a cr05s border
partnership project between SF&G in Northern Ireland and our sister organisation in Ireland,
Community Growing Ireland. This project recognises an all-island/bioregional approach In matters
of the environment and natural resources. Our constituencies gain insight into activities across
Ireland. The partnership enhanced advocacy, lobbying and policy proposals at a national level in
both jurisdictions for the provision of and support for community Eardens.
Organisation development
Esme Fairbairn Trust funded the senior staff to work on our strategic issues as a second-tier
organi5ation with an increasing membership. Devolution, leaving the EU and the pandemic have
changed the environment and how we operate.
Support and advlce
The SF&G website www.farm
arden.or
.uk has almost everything that a new community garden,
city farm or care farm needs to get started. A resource like this needs regular updating, both in its
content and its 50ftware. Our staff produce regular newsletters and use social media to promote
what services we provide.

Social Farms and Gardens
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued}
.Itinn nn Fiinflr.iifing Artivitip
We have contributed to the updating and re-writing of key Welsh Government documents aimed
to stimulate and support more community growing spaces, such as allotment5 and community
gardens.
Community Land Advisory Senilce: funded by the Welsh Government, supports the sector in
Wales with land and planning issues and raises awareness of community managed green spaces.
Growing Resilience- Digging Deeper funded by the National Lottery Community Fund: People &
Communities. A five-year project 2019 - 2024 to build capacity in the community growing sector
across each local Council area in Northern Ireland based on 5kill-sharin& networking and
relationship building with decision makers.
Food Security through Seed Saving and Exchange: a pilot in Nl funded by Necessity to build
resilience and skills in seed saving and a network for seed exchange, overcoming boundaries
imposed by Brexit and Covid.
Report on The Case Benchmark Standard for Community Growing and Allotment Provision in
Nl: Primary Research Funded by the National Lottery Community Fund, the Urban Agriculture
Con50rtium and Sustain.
Sustainable Food Places Prograrnme: Social Farms & Gardens directly supports a number of these
emerging networks across the UK, e.g. a contract with Ards & North Down Council in Nl, delivering
Food for the Planet prograrnme including distribution of micro grants for community growing
initiatives using Participatory Budgeting and in Carmarthenshire County Council, in Wales where
we host the network coordinator.
Scottish Government Food & Drink, Good Food Nation Team fundinE: supported two main
strands of work in Scotland. Community Land Advisory Service and Gardeniser. This enabled
community projects to secure land for food growing and 17 people to complete the second
Scotland accredited course for 'community growing organiser5'.
Farms and Gardens for a Sustainable Future London: Funded by City Bridge Tfust. London's
advice and signposting service supported city farms and community gardens with organi5ational
development queries and signposted businesse5 to members for paid Team Action days.
Showcase events such as the London Harvest Festival built the network and raised the profile of
nature-based 501utions to the wider world, includin8 the Worshipful Companies and the NH5.
Funding from both Populo Living and London Legacy Development Corporation saw SF&G work
closely with East End London communities to engage people in the sector.
Edible Cardiff: funded by the National Lottery, supporting networking between community
growing sites across Wales, development of resource and skills sharing, and advocating on behalf
of the network to get more land in Cardiff into use for growing.
Procurement Food Hubs: funded through Welsh Government and the European Community
Rural Development Fund. The Food Hubs project has supported two community food hubs to

Soclal Farms and Gardens
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continuedl
upskill and to become accredited to supply the local authorities, health boards and care setting in
several communities in Wales.
Advocacy
social Farm5 & Gardens has continued to advocate on behalf of our members, promoting the benefits
of their work in their local communitie5. SF&G have worked with the devolved governments and
central government over the year.
Training and Webinars
Lantra: funded 5UPPOrt forcommunity Supported Agriculture, around planning and crop management
/ rotation.
Gardeniser: funded by the EU, delivered in partnership across Europe, we train people to run
community gardens, including organising placements in other countries.
Learning Bubbles.. an EU funded investigation into potential collaborations between schools,
community gardens and the digital world.
City Bridge Trust: funded training and networking in London. Insights into members, needs was
distilled into bespoke training days designe(l and delivere¢J in partnership with members.
Webinars.- Monthly Webinars were held for members on subjects of interest.
Quallty A55urance
The Green Care Quallty Mark: we are working with our colleagues in the Green Care Coalition to
extend the use of the Quality Mark across the sector.
Plans for 2023-24
Throughout the UK
To continue..
Serving our members with newsletters, information, advocacy and responding to
questions
Providing training for our members, responding to their needs and developing their
training delivery skills
Supporting the quality of our members, work with the Green Care Quality Mark
Managing the organisation's finances, with the help of an outsourced provider
Managing the end of our time in the Greenhouse and finding another home for our
registered office
Diversifying our income with charged services for members
Communications.. improving the web site and using social media to promote the work of
our mernbers to our partner5 and the rest of the world
Governance
The Board will continue:
To meet regularly both in person and by video conference
To monitor the organisation's finances

Social Farms and Gardens
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued)
To consider the structure and leadership of the organisation
To review the policies of the organisation
To review strategic plans
Fundraising
Social Farms and Gardens strives to have diverse funding streams. A large proportion of our
funding is from trust grants, we also receive grant SUPt)ort from the Scott15h Government. In
addition, SF&G tender5 for contract work with devolved country governments and local
authorities. In Wales we have secured European Union Funding through the Welsh Government
for predominantly capital programmes. We also earn income from.. training programme delivery,
consultancy work, partnership initiative5, research project5, managing grants to our members and
modest philanthropic donations. The Executive Team works with staff to develop funding
applicatlOllS.
To continue..
Building relationships across the Sector and with our members and academic partners
8uilding relationships with funders and the public sector
Identifying sources of income that meet our strategic aims and fit within our values
Sustainabllity
To..
Publish a response to the climate crisis statement
Ensure financial security by reviewing and finding ways to build reserves
Hold a pay review for all staff and implement the results
Encourage the equality, diversity and inclusion work of the organisation
Reserves Policy
In accordance with the guidelines from the Charity Commission, the Trustees and Executive Team
have reviewed the policy and continue to plan for 'free reserves, of between three and six rnonths
running costs. This was calculated on 'core' costs, but at request of the staff, we have started
making the calculation based on all costs.
Financial Overview as of 31 March 2023 (tomparatlve figures for 31 March 2022):
General ReseNes: £64,90212022'. £110,614)
Designated Reserves (set aside for specific work).. £280,36112022.. £284,5481- this includes
a fixed asset reSe￿e of £163,12612022.. E170,5701
Restricted Reserves {advance payments on continuing projertsl: £89,76212022'. £179,623)
Reserves Policy and Management:
To achieve a more appropriate level of reserves. the charity will continue to..
Ensure Comprehensive Fundlng Bids:
All funding bids will cover both overheads and direct costs. One issue the charity faces is that
grant funijing streams often provide inadequate coverage for overhead ladministrationl
cost5.

Social Farms and Gardens
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Icontlnued}
Rlgorous Funding Review Process:
All funding bids will be reviewed by a panel comprising members of the executive team and
board, along with our newly appointed finance manager. This process ensures that projects
do not place undue pressure on finances and contribute fairly to overheads.
Efficlent Operatlons and Resource Management:
The charity will continue to ensure efficient operations and sound management of
resources. Trustees have recently appointed an in-house Finance Manager who will
maintain oversight of all projects, working closely with the Executive Team and project
delivery staff to ensure that there are stringent financial contro15 in place.
Income Generatlon through Charged Servlces:
The charity will continue to generate income by providing charged services such as
consultanry and training.
Re5erve5 Policy Review and Compliance:
The reserve5 policy 15 reviewed annually, and the required reserves are calculated quarterly to
account for changes in operating costs. Trustees are aware that the level of unrestricted reseryes ot
the year-end does not meet our own reserves policy. The minimum reserves that the charity needs
to hold to meet this policy is £149,274, which would cover 3 months of all staff salary and other
essential costs that SF&G are obligated to pay in order to function. At the end of the 2022123
financial year. the general reserves balance was £64,902, which is significantly lower than the
minimum required level. However, the charity also held £117,23512022.' £113,978) in designated
resetves lexcluding the fixed asset reserve), a significant proportion of which could be called upon to
meet financial obligations relating to the reserves policy.
Addressing the Shortfall:
The shortfall in unrestricted reserve5 is being addressed through a range of measures, including..
Oevolving more administrative responsibility to regional offices, allowing for a reduced back-
office team.
Relinquishing office premises in Bristol, thereby removing the cost of rent and utilities. The
charity will utilise regional meeting and admin spaces as and when project needs arise.
Evaluating ongoing non-funded activities to ensure that are providing value for money and
are not placing an undue burden on the organisation.
The Trustees and Executive Team are confident that by taking these measures they can move to a
position of again building up the general reserve in line with the charity's reserves policy.
Financial management and checks
A trustee and the Company Secretary are delegated to carry out financial controls on income and
expenditure including payroll, credit cards and bank transfers. Random sample checks are
undertaken by other trustees. A system is in place that significant expenditure is authorised by a
trustee and all expenditure is monitored, checked and countersigned. Expenditure against budget
is monitored monthly. The Trustees are confident that appropriate checks are in place.

Social Farms and Gardens
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 {continuedl
Additional financial controls include..
Providing clear and accurate management reports, quarterly
The Trustees are informed promptly of any major changes in our financial position
Financial policies and strategies are up to date, agreed by the Board and implemented
Continuing to work to the 50RP and any other accepted good practice
The Trustees have assessed the major risks to which the organisation is exposed, in particular
those associated with finance and operations and are satlsfied that systems are in place to
mitigate exposure to major ri5k5.
Internal risks are minimised by the implementation of effective systems and control procedures,
which ensure appropriate authorisation of projects and transactlOll5, and consistent quality of
delivery.

Social Farms and Gardens
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued)
Structure. Governance and Management
Social Farms and Gardens is a charity registered with the Charity Commission in England and
Wales INO. 2944941 and the Office of the Scottish Re8lSter of Charities ISC0394401. It is a Company
Limited by Guarantee registered with Companies House INO. 20110231.
The formal name of the charity is now Social Farms and Gardens lotherwise referred to as SF&GI.
The name change from The Federation of City Farms and CommLsnity Gardens was implemented
following the merger with Care Farming UK, which occurred on 1st April 2018. The legal status of
the Federation was retained following the merger,. that of a charitable company limited by
gL¢arantee. It is registered with the Charity Commission in England and Wales Ir)umber 2944941,
the Office of the Scottish Charity Regulator in Scotland Inumber SC0394401 and Companie5 House
in England and Wales Inumber 20110231. The company was established in 1980 and registered as
charitable company on 20 June 1986. The Memorandum and Articles which set out the objects,
powers and governance of the charity were reviewed following the merger and have been
updated in the light of minor changes to the governance structure. The charity was established
under a Memorandum of A550ciation which establishes the objects and powers of the charitable
company and is governed under its Articles of Association. In the event of the company being
wound up members are required to contribute an amount not exceeding £1.
Members of the Board of Directors (Trustees)
Under the Articles of Association, the Board can have a maximum of eleven members, eight of
whom are elected at the Annual General Meeting by the voting members. Up to three people are
appointed by the Board. The Board elects a Chair, a Vice Chair and the Company Secretary.
The Board met with the Executive Team. eleven times in the year. Following the pandemic, most
meetings have been held using video conferencing.
Trustees are volunteers and receFve no financial benefit from the charity. Any reclaimed expenses
are shown in the accounts.
The Board choose someone to provide supervision or line management to the Executive Team
who line manage the rest of the staff.
Related parties
The charity wholly owns a Community Interest Company Icultivating Communities) registered
with Companies House (No. 072920051. All profits are gifted to the Charity- The Board agreed to
make the CIC dormant, as all activities could be run directly through the charity. At the end of 31
March 2023. the CIC board comprised..
lan Egginton-metters
Caroline Hutton (Company Secretary)
Paul Savident

Social Farms and Gardens
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 {continued)
Reference and Administrative Information
Charity name:
Social Farms and Gardens
Charity registration
294494
Scottish Charitv
SC039440
Company
2011023
Registered Office:
Windmill Hill City Farm Philip Street, Bedminster, Bristol, BS3 4EA
Auditors:
Burnside Chartered Accountants
61 Queen Square, Bristol BSI 4JZ
Bankers:
Co-operative Bank PLC, 14 Broadmead, Bristol BSI 3HH
CAF Bank, 25 Kings Hill Avenue, West Malling ME19 4JQ
Triodos Bank, Deanery Road, Bristol BSI SAS
Scottish Widows, 67 Morrison Street, Edinburgh EH3 8YJ
Royal Bank of Scotland, 36 St Andrews Square, Edinburgh EH2 2YB
Trustees
The directors of the charitable company, Social Farms and Gardens, are its trustees for the
purpose of charity law and throughout this report are collectively referred to as the trustees. The
trustees serving during the year and to the date of signing were as follows..
Sally Partridge Iresigned 30 June 20231
Malachy Dolan
David Drury
Mark Fry Iresigned 31 March 20231
Gemma Hooper (resigned 10 July 20231
Maria Hornsby (resigned 16 November 20221
Michelle Howarth
Caroline Hutton
John le Corney lappointed 7 February 2023
Michael Collins (appointed l April 20231
Michael Hardman lappointed 18 May 20241
Elinor Groff (appointed 18 May 20241
Vicky Moller lappointed 18 May 20241
Michael Chadney (appointed 4 April 2022, resigned 11 September 20231
Mark Roberts (appointed l April 2023, resigned 18 September 20231
Ellen Ledingham (appointed 15 May 2023, resigned 31 March 20241
Executive Team:
Amber Alferoff (London manager)
Sophie Antonelli (Central Services manager)
Gary Mitchell (Joint Wales manager)
Dr. Nicola Perkins ljoint Wales managerl
Patricia Wallace (Northern Ireland manager)

Social Farms and Gardens
Independent Auditorfs report to the trustees of the Social Farms & Gardens for the year ended
31 March 2023
OPINION
We have audited the financial statements of Social Farms and Gardens (formerly the Federation of Cltv
Farms and Community Gardens) for the year ended 31 March 2023 which comprise the Consolidated
Statement of Financial Activities, the Consolidated and Parent Company Balance Sheets. Consolidated
Statement of Cash Flows and the related notes. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the group's and of the parent charitable company's affairs as
at 31 March 2023 and of the group's incoming resources and application of resources, including its
income and expenditure, for the year then ended:
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice; and
have been prepared in accordance with the requirement5 of the Cornpanies Act 2(K16 and the
Charitie5 and Trustee Investment (Scotlandl Regulations 2006 and regulations 6 and 8 of the Charities
Accounts Iscotlandl Regulations 2006.
This report is made solely to the company's members, as a body, in accordance with Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might state to the company's
members those matters we are required to state to them in an auditor's report and for no other purpose. To
the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the
parent charitable company and the parent company's member5 a5 a body, for our audit work, for this report.
or for the opinions we have formed.
BASIS FOR OPINION
We conducted our audit in accordance with International Standards on Auditing IUKI11SAs IUKII and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statement5 section of our report. We are independent of the
group and the parent charitable company in accordance with the ethical requirements that are relevant to
our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our
other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING CONCERN
We have nothing to report in respect of the following matters in which the ISAS IUKI require us to report to
you where:
the trustees, use of the going concern basis of accounting in the preparation of the financial
statements Is not appropriate,. or
the trustees have not disclosed in the financial statements any identified material uncertainties that
may cast significant doubt about the group or the parent charitable company's ability to continue to
adopt the going concern basis of accounting for a period of at least twelve months from the date
when the financial statements are authorised for issue.

Social Famis and Gardens
Independent Auditorfs report to the trustees ofthe Social Farms & Gardens for the year ended
31 March 2023
OTHER INFORMATION
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information. Our
opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconslstent with the financial
statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such material inconsi5tencie5 or apparent material misstatements, we are required to determine
whether there is a material misstatement in the financial statements or a material mi55tatement of the other
information. If, based on the work we have performed, we conclude that there is a material misstatement of
this other information, we are required to report that fact.
We have nothing to report in this regard.
OPINIONS ON OTHER mA￿ERs PRESCRIBED BY THE COMPANIES ACT 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the trustee5' report, which includes the directors, report prepared for the
purposes of company law, for the financial year for which the financial statements are prepared is
consistent with the f￿nanCIal statements.. and
the directors. report included within the tru5tees' report has been prepared in accordance with applicable
legal requirements.
mA￿ER5 ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
We have nothing to report ln respect of the following matters where the Companies Act 2006 requires us to
report to you if, in our opinion:
adequate accounting records have not been kept by the parent chartable company. or returns
adequate for our audit have not been received from branches not visited by us,. or
the parent charitable company financial statements are not in agreement with the accounting
records and returns,. or
certain disclosures of trustees, remuneration specified by law are not made,. or
we have not received all the information and explanations we require for our audit- or
the trustees were not entitled to prepare the financial statements in accordance with the small
companies, regime and take advantage of the small companies, exemptions in preparing the trustees,
directors, report and from the reouirement to prepare a strategic report.
RESPONSIBILITIES OF TRUSTEES
As explained more fully in the trustees, responsibilities statement set out on page 20. the trustees Iwho are
also the directors of the parent charitable company for the purposes of company lawl are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view, and for
such internal control as the trustees directors determine is necessary to enable the preparation of financial
Statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements the trustees are responsible for assessing the group's and parent
charitable compan￿5 ability to continue as a going concern, disclosing, as applicable, matters related to
going concern and using the going concern basis of accounting unless the trustee5 either intend to liquidate
the group or the parent charitable company or to cease operations, or have no realistic alternative but to do
so.

Social Farms and Garden5
Independent Audltorfs report to the trustees of the Social Farrns & Gardens for the year ended
31 March 2023
AUDITOR'S RESPONSIBILITIES FOR THE AUDITOF THE FINANCIAL STATEMENTS
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material mi55tatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit
conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if individually or in aggregate, they
could reasonably be expected to influence the economic decisions of users taken on the basis of these
financial statements.
Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud is detailed below:
An understanding of the legal and regulatory framework applicable to the group and parent charitable
company was obtained from management and those charged with governance of the group and parent
charitable company, and the audit engagement team was confirmed to have the appropriate competence
and capabilities to identify non-compliance with such a framework.
No significant instances of fraud, non-compliance with laws and re8ulations or other irregularities were
communicated to the engagement team by management or those charged with governance, and no
particular audit areas or legislation were identified that gave rise to any significant risks of material
mi55tatement in respect of such irregularities.
Due to the size and nature of the entity it5 susceptibility to material misstatement resulting from fraud, non-
compliance with laws & regulations. or other irregularities is considered to be low, and the audit approach
was appropriately planned so as to address this risk.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at www.frc.or
auditorsres
onsibilities. This description forms part
of our audit report.
STEPHEN BURNSIDE (Senior Statutory Auditor)
For and on behalf of
Burnside Chartered Accountants
Chartered Accountants & Statutory Auditor
61 Queen Square
Bristol BSI 4JZ
Date:
14ld¥LE

Social Farms and Gardens
CONSOLIDATED STATEMENT OF FINANCIALAcfiviTIES
AT 31 March 2023
Unrestricted
Funds
Restricted
Funds
Total funds
2023
Total funds
2022
Note
INCOME
Incomefrom voluntury income..
Donations
4,997
4,997
5,842
Incomefrom investments..
Deposit interest
24
Incomefrom charitoble activities..
Grant5 and contracts
Income from CIC
Hire of facilities
Code Subscriptions
Fees earned
Training and conferences
Miscellaneous income
40,325
1,368,607
1,408,932
1,381,108
33,381
2,660
2,400
48,615
16,280
9,684
8,537
8,537
18,354
20,582
3,575
18,354
20.582
3,575
TOTAL INCOME
96,323
1,368.607
1.464.930
1.499,993
EXENDITURE
Costs of raising funds
Charitable activities
180
139,006
180
1,604,511
15,216
1,359,711
1,465,504
TOTAL EXPENDITURE
139,185
1,465,506
1,604,691
1,374,927
Net incomellexpenditurel
Transfers between funds
142,8631
17,0371
196,8971
7,037
1139,7611
125,066
14
Fund balances brought forward
l April 2022
15
395,163
179,622
574,785
449,719
FUND BALANCES CARRIEO FORWARD
31 MARCH 2023
16
345,263
89,762
435,025
574.785
All of the activities are classed as continuing. There ore no other reported gains or losses during the year.

Social Farms and Gardens
BALANCE SHEETS
AT 31 MARCH 2023
Group
2023
Group
2022
Charity
2023
Charity
2022
Notes
FIXED ASSETS
Tangible fixed assets
Investments
163,126
170,570
163,126
170,570
io
CURRENT ASSETS
Debtors
Cash at bank and in hand
li
707,712
94,725
469,358
111.537
707,712
94,505
475,826
102,360
802A37
580,895
802,217
578,186
CREDITORS= Amounts falling due
within one year
12
1530,5381
1176,6801
1529,2091
1174,0241
NET CURRENT ASSETS
271,899
404,215
273,CN)9
404,162
NET ASSETS
435,025
574.785
436,135
574,732
FUNDS:
Unrestrirted
General Funds
Designated Funds
14
64,902
280,361
110,614
284,548
66,012
280,361
110,561
284,548
Restricted
13
89,762
179,623
89,762
179,623
435,025
574,785
436,135
574,732
These financial statements have been prepared in accordance with the special provisions for small
companies under Part 15 of the Companies Act 20J6 and with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS 1021 leffective l January 20191.
These financial statements were approved by the directors and authorised for issue on 1510812024, and are
signed on their behalf bv..
LL
Caroline Hutton
(Chair of Trusteesl
The notes on pages 21 to 38 form part of these financial statements.
Icompany no- 020110231

Social Farms and Gardens
CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023
Total funds
2023
Total funds
2022
Note
Cash (used in)Iprovided from operating activities
Cash flows from investing activities..
Interest
Purchase of fixed assets
116.8121
137,4691
24
113,3001
(Decrease) in cash & cash equivalent5
116,8121
150,7431
Cash & cash equivalents at beginning of year
111,536
162,281
Cash & cash equivalents at end of year
94,724
111,536
RECONCILIATION OF NET {EXPENDITUREI TO NET CASH FLOW
FROM OPERATING ACTIVITIES
Net income for the reporting period
(as per the statement of linancial activities)
1139,7601
125,066
Adjustments for..
Depreciation charges
Ilncreasel/decrease in debtors
(Decrease) in creditors
Interest
7,444
1238,3541
353,859
13.472
1149,5341
126,4491
1241
li
12
Net cash (used inllprovided from operating activities
116,8121
137,4691

Soclal Farms and Gardens
NOTES TOTHE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH Z023 Icontinuedl
GENERAL INFORMATION
The company is a private company limited by guarantee, registered in England and Wales. The
address of the registered office is Windmill Hill City Farm, Philip Street, 8edminster, BS3 4EA.
STATEMENT OF COMPLIANCE
These financial statements have been prepa￿d in compliance with FRS 102, 'The Finantial
Reporting Standard applicable in the UK and the Republic of Ireland,.
ACCOUNTING POLICIES
{al Accounting Conventlon
The financial statements have been prepared under the historical cost convention. The financial
statements have been prepared in accordance with Charity Commission Statement of
Recommended Practice- Accounting and Reporting by Charities applicable to charities preparing
their financial statements in accordance with the Financial Reporting Standards applicable in the
UK and the Republic of Ireland (effective l January 20151.
The Statement of Financial Activities ISOFAI and Balance Sheet consolidate the financial
statements of the Charity and its subsidiary undertakings. The results of the subsidiary are
consolidated on a line by line basis. The exemption under $408 Companies Act 2006 has been
taken not to include the parent charity SOFA alone.
{bl Golng Concem
The trustees have considered the 12-month period from the date of approval of the financial
statements.
Based on draft accounts for the year ended 31 March 2024 and the cashflow forecast for the next
12 months, the trustees consider the tharitable Company to be a going concern and the accounts
have been prepared on this basis.
Icl Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
tontinually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstance5.
Id) Incomlng resources
Donations. grants and5ponsorship
Income from donations, grant5 and sponsorship. including capital grants, is Included in incomlng
resources when these are receivable, except as follows:
when donors specify that donations and grants given to the charity must be used in future
accountin8 periods, the income is deferred until those periods
when donors impose conditions which have to be fulfilled before the charity becomes
entitled to use such income, the income is deferred and not included in incoming resources
until the pre-conditions for use have been met.
When donor5 specify that donatlOn5 and grants, including capital grants, are for particular

Sotial Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is
included in incoming resources of restricted funds when receivable.
Interest receivable
Interest is included when receivable by the charity.
le) Resources expended
Resources expende(J are included in the Statement of Financial Activities on an accruals basis,
inclusive of any VAT which cannot be recovered.
Certain expenditure is directly attributable to specific activities and has been included in those
cost categories. Certain other costs, whith are attributable to more than one activity. are
apportioned acros5 Cost categories on the basis ot an estimate of the proportion of time spent by
staff on those activities.
Resources expended are allocated to the particular activity where the cost relates directly to that
activity. Support costs have been allocated on the basis of staff costs as a reasonable basis for
time spent on activities.
lfj Tangible fixed assets
The cost of tangible fixed assets is written-off by equal annual instalments over their expected
useful live5 as follow5.'
Plant and equipment
Office equipment
Long leasehold
Building
15% per annum on the reducing balance basis
30% per anntsm on a reducing balance basis
over 60 years
over 60 years
A de-minimis limit of £l,CX)O is applied under which fixed assets are not capitalised.
Igl Funds accounting
Funds held by the charity are..
Unrestricted general funds- these are funds which can be used in accordante with the charitable
objects at the discretion of the trustees.
Restricted funds- these are funds that can only be used for particular restricted purposes Wlthin
the objects of the charily. Restrictions arise when specified by the donor or when fund5 are raised
for particular resiricted purposes.
Designated funds- these are part of the unrestricted funds which trustees have earmarked for a
particular project or use. without restricting or committing the funds legally. The designation may
be cancelled by the trustees if they later decide that the charity should not proceed or continue
with the use or project for which the funds were designated.
The deSlEnated funds in the accounts at 31 March 2023 relate to the leasehold property at
Hereford Street. Bristol, and to organisational development work that r)eeds to Continue.
Further explanatron of the nature and purpose of each fund Is included in the notes to the financial
statements.

Soclal Farms and Gardens
NOTES TO THE CONSOUDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
{hl Fixed assets investments:
Investment in subsidiary is stated at cost.
Unrestricted Restricted Total Funds
Total
funds
funds
2023 Funds 2022
4 GRANTS
Welsh Govt.. Resilient Green Space
Welsh Govt.. Controlled Environment Agriculture
Natural England- Growing Care Farming
Big Lottery Fund~ Northern Ireland
Welsh Government-wales CL4S
Esmee Fairbairn Foundation
London Newham
City Bridge Trust
Scottish Govt- Food & Drink
HMRC: Coronavirus Job Retention Scheme
Hilden Trust
Welsh Govt.: Food Hubs
Cardiff and Vale University Local Health Board
European Social Fund.. Gardeniser Hub
Keep Wales Tidy
London LDC
National Lottery Community Fund: Edible Cardiff
Necessity ISHEDI
European Social Fund.. Gardeniser Plus
European Social Fund.. Learning Bubbles
Community Foundation
Green Grants INottinghaml
Hello Fresh grant
Sustainable Food Places Carmarthen
National Nature Se￿iCe in Wales
Campaign Grant Sustain
Nl Lottery Cost of Living
DonaEhadee CDA
Green Future Association
Carpenters Estate (Populol
Acorn Farm- Community Foundation Nl
School Farms Network Conference
Other small grants
Belfast City Council
541,852
541,852
388,330
190,630
225,999
99,346
98,075
25.500
102,321
98,262
102,321
98,262
2,550
2,575
32,541
38,000
2,550
2,575
32,541
38,OCK)
69,890
37,000
13,493
30,IXJO
28,043
47,920
4,556
23,450
23,360
30,783
10,000
4,983
14,234
8,337
4,480
40,0(XJ
267,965
40,000
267,965
75,979
75.979
28,91X)
9,782
39,467
28,9C(J
9,782
39,467
1,500
18,378
18,378
2,240
16,445
4,128
5,000
3,940
9,989
2,000
4,000
38,843
7,475
2,240
16,445
4,128
5,000
3,940
9,989
2,000
4.000
38,843
7,475
5,300
I,CK)O
io,ocK)
5,300
I,CK)O
2,700
10,000
40,325 1,368,607
1,408,932 1,381,108
S. DONATIONS
Donations - general
4,950
4,950
5,842

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
6. OTHER TRADING ACTIVITIES
Code of Practice fee5
Consultancy fees
Event fees
Hire of facilities
Other Income
2,400
48,615
16,280
2,660
9,684
18,354
20,582
8.537
3,575
18,354
20,582
8.537
3,575
51,048
51,048
79,639
TOTAL RESOURCES EXPENDED
Direct staff
costs
Project
Other
costs direct costs
Support costs
2023
2022
Proqrommes
UK-wide
14.582
52.658
17,569
276,056
105,710
95.552
12.203
7.802
671,986
4.999
36.859
23.656
3,642
77,198
20,279
35,523
180
14,343
14,117
5,235
86,721
27,819
161,336
102,634
34,249
1.111,960
158,808
35,523
180.00
128.650
326,715
37,845
700,812
151,417
12,706
16,782
En@13nd
Scotland
Wales
NoTthern Ireland
Governance
Fundraising
466.576
792.543
197,337
148,235
1.604,690
1,374,927
Support costs include..
2023
2022
Salary costs
Other staff costs
Office c05t5, including rent
Depreciation
73,385
5,108
62,298
7,444
144,248
4.093
32,692
13,473
148,235
194,506
Support costs have been allocated on the basis of full-time equivalent staff as a reasonable basis for
time spent on activities.

Soclal Famis and Gardens
NOTESTO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
Unrestricted Restricted
funds
funds
2023
2022
Progrummefocus..
UK-wide
England
otland
Wales
Northern Ireland
Governance
Fundraising
12,917
7,780
148,419
94,854
34,249
1,088,444
151,646
161,336
102,634
34.249
1,111,960
158,808
35.523
180
128,650
326,715
37,845
700,812
151,417
12,706
16.782
23,516
7,161
35,523
180
87,078
1,517,612
1,604,690
1,374,927
STAFF COSTS AND TRUSTEES, REMUNERATION
2023
2022
Wage5 and salaries
Social security costs
Perbsion cost5
479,469 645,090
34,271
53,471
21,057
30,740
534,797 729,301
Contractors / freelance
Other Irecruitmentltrainingl
15,501
2,397
32,991
2,702
17,898
35,693
No employee earned in excess ofE60,000 per annum.
The Key Management Personnel of the charity consists of the Senior Management Team as listed in the
Reference and Administration Section on page 15. The total value of employee benefitslsalary and
employerfs pension contributions) paid to key management personnel in this year was £159,84012022.'
£101,481).

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
The average number of employees analysed by programme was..
2023
2022
No.
No.
Ux-wide programmes
England
Scotland
Wales
Northern Ireland
Management & administration ir)cludinE fundraising
16.3
19.8
2023
2022
Trustees remuneration and expenses
558
1,936
The trustees received no remuneration in the year, except for approved reimbursed travel, subsistence
and accommodation costs relating to 8oard meetings.

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued)
TANGIBLE ASSETS-GROUP AND COMPANY
Equipment Furniture
Fittings
Leasehold Leasehold
Property
Land
TOTAL
COST
At l April 2022
Costs in the year
74,668
7,246
181,758
15,000
278,672
At 31 March 2023
74,668
7,246
181,758
15,000
278,672
DEPRECIATION
At l April 2022
Charge for the year
60,786
4,165
7,246
33,320
3,029
6,750
250
108,102
At 31 March 2023
64,951
7,246
36,349
7,000
115,546
NET BOOK VALUE
At 31 March 2023
9.717
145,409
163,126
At 31 March 2022
13,882
148,438
8,250
170,570
All fixed assets are held for direct charitable purposes. The leasehold property and leasehold land fund
reflect the net book value of these items.
10. INVESTMENTS-GROUP AND COMPANY
Group
2023
Charity
2023
2022
2022
Investment in subsidiary- shares at cost
Subsldlary company
Social Farms & Gardens owns the whole of the issued share capital of Cultivating Communities, a
community interest company registered in England and Wale5. Its principal activities are to carry out
activities which benefit the community and to act as a trading subsidiary for SF&G. The results of the
subsidiary are consolidated in these financial statements. Further details are disclosed in note 18.

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
ii.
DEBTORS
Group
2023
Charity
2023
2022
2022
Trade debtors
Sundry debtors and prepayments
Grants receivable
Due from subsidiary undertaking
5,608
80,019
5,775
702,104 383.564
5.608
55,270
5,775
396,464
18,317
702,105
707,712
469,358
707,712
475,826
Grants receivable refer to grants for 2022-23 not yet paid at the end of the financial year..
Natural England.. Growing Care FarminB
68,666
Welsh Government.. CEA
106,000
Welsh Government.- Resilient Green Spaces
154.304
Welsh Government-. Food Hubs
28,043
European Social Fund.. Gardeniser Hub
4,556
European Social Fund.. Learning Bubbles
3,268
Innovate-. FEW-Meier
1.727
Scottish Government.. Food & Drink
17,0(K)
Cultivating Communities
12.900
Carpenters Estate (Populol
456.492
243,051
1,727
834
702,104
396,464
12. CREDITORS
Group
2023
Group
2022
Charity
2023
Charity
2022
Amounts falling due within one year..
Trade creditors
VAT
Social security and other taxes
Accruals
Deferred income
213,322
401
7,366
74,512
234,937
45,210
3,452
21,185
75,988
30,845
213,132
401
7,366
73,373
234,937
40,911
5,094
21,185
75,989
30,845
530,539
176,680
529,209
174,024
Defer￿d income refers to income for 2023-24 received in 2022-23..
2023
2022
8,346
8,346
129,700
96,891
Big Lottery Fund.. Digging Deeper
Resilient Green Spaces- advance
RDP Food Hubs- advance
City Bridge Trust.- London
National Lottery Comm Fund.. Edible Cardiff
14,772
7.727
234,937
30,845
13. RESTRICTED FUNDS

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
Balance
Incoming
l April Resources
2022
Outgoing
Resources
Balance
Transfers
Balance
31 March
2023
Restricted funds
UK-wide
Hilden Trust
European Social Fund.. Gardeni5er Hub
European Social Fund.. Gardeniser Plus
European Social Fund.. Learning
Bubble5
Hello Fresh
Seedbed Trust= Garden5 of Sanctuary
40.0(X)
75,979
140,0001
178,3791
14,8071
113,4731
2,4(X)
4,247
821
560
18.378
1,079
16,445
115,3661
12,8521
1,079
1,029
3,881
England
City Bridge Trust
Green Grants INottinghaml
Innovate.. FEW-Meter
Carpenters Estate IPopulol
London LDC
Scotland
Scottish Govt.. Food & Drink
Urban AEriculture Consortium
Scottish Community Alliance
Wales
Welsh Government.. Resilient Green
Spaces
Welsh Government.. Food Hubs
Welsh Government.. Communlty Land
Advisory Service
Controlled Environment A8riculture
National Lottery Community Fund-. Edible
Cardiff
Food Sense.. Food Poverty Cardiff
Food Sense
Sustainable Food Places Carmarthen
National Nature Services in Wales
Northern Ireland
National Lottery Community Fund..
Digging Deeper
Community Foundation- Cross Border
Co-operation
Belfast City Council
Necessity ISHEDI= Seed Swap
CampaiBn Grant Sustain
Nl Lottery Cost of Living
10,719
4,130
754
32,541
2,240
149,3191
13,9611
6,059
2,409
754
38,843
9,782
138,9201
13,7081
77
6,074
4,327
2,500
1,500
38,000
133,5741
8,753
2,500
1,500
2,887
541,852
1544,7391
267,965
98,262
1267,9651
198,2621
71,730
15,728
71,730
117,8901
39,467
37,305
38,508
5,000
135,5001
16251
11,7801
13,7751
3,tK)8
4,375
2,348
1,225
4.128
5,000
1,090
102,321
1103,4111
1,522
11,8631
341
10,000
iio,0001
17,3621
13,9401
15.2771
7,362
3,940
9,989
4,712

social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
Donaghadee CDA
Green Future Association
Acorn Farm - Community Foundation
Managed projects
Manchester Green Alliance
4,lJ)O
2,000
7.475
14,(X)01
12,0001
11,0281
6,447
516
516
Total restricted funds
179,622 1.368,607 (1,465,504) 17.037)
89.762
Restricted Funds
Hilden Trust - Funding outdoor activities in community settings over the summer for children and
voung people, helping them to spend time in nature, learn new skills and make friends, which saw
5F&G assess applications and award grants of circa £1500 each for 25 members to run holiday
schemes.
European Social Fund: Gardeni5er Hub - a two-year project to develop Train the Trainer, course to
create a pool of experts who can train Gardenisers across Europe.
European Social Fund.. Gardeniser Plus- additional support to expand the Gardeniser programme.
European Social Fund.. Learning Bubbles - This European Erasmus Plus project investigated potential
collaboration5 between schools. community gardens and the digital world, with SF&G sharing
insights into utilising the ijnique educational setting of community gardens ar)d city farm5 can
provide.
Hello Flesh - SF&G partnered with meal delivery company HelloFresh to support SF&G members in
London, Edinburgh, Sheffield and Birmingham to run activities that help educate consumers about
food and encourage more sustainable habits. Small grants were awarded to member organisations.
Seedbed Trust.. Gardens of Sanrtuary- funding to enable community gardens to support refugees
and asylum seekers.
City Bridge Trust: Gardens & Farms for a Sustainable Future - a two-year project extension to
develop skills and resilience in city farms and community gardens across London. City Bridge Trust
also gave a Covid grant to bridge the service.
Green Grants Nottingham- Funded by Nottingham Community and Voluntary Service to promote
green prescribing in the city.
Innovate: FEW-Meter- a European-funded project working with community gardens and city farms
to measure their use of resources.
London LDC - provided funding for workshops to increase awareness of the environment, wildlife
and recycling.
Populo - Carpenters Estate - A neighbourhood-based programme to set up and nurture a
community garden with local residents in a housing estate in Newham, with associated training,
volunteer development and nature-based workshops.
Scottish Government: Food, Drink & Trade - a project to increase skills and knowledge to help set
up and sustain community growing projects across Scotland.
Urban Agrlculture Consortium - a grant to explore opportunities in urban agriculture in Scotland.
Development Trust Association: Pockets and Prosperts - grants for deprived areas of Scotland.
Welsh Governrnent: Controlled Environment Agriculture- funding to deliver a pilot scheme in
community settings.
Welsh Government Resilient Green Spaces- Partnership project being led by Social Farms &
Gardens to pilot alternative re-localised food systems using communities and their green spaces as
the driving force for change across Wales.

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
Welsh Government Food Hubs- A pilot establishing two community anchored"Procurement Food
Hubs" in North Powys and Carrnarthenshire to create an evidence base to prove that the public
sector CAN procure efficiently from local producers using methods that benefit the natural
environment and local prosperity
Welsh Government: Community Land Advisory Service - an initiative to provide advice on
community land management and to highlight the importance of quality green spaces across Wales.
Food Sense Wales- Funding to promote a healthy food system in Wales, good for people and
planet.
National Lottery Community Fund: Edlble Cardlff - a three-year programme ofto develop the
community growing network in and around Cardiff.
Sustainable Food Places Carmarthen- Supporting local food production locally.
National Nature Services in Wales - A short research contract administered by WCVA to build the
case to create better access to employment and enterprise opportunities in nature friendly farming
through community-led growing, as part of the envisaged Nature Service for Wales.
Natlonal Lottery Community Fund: Digging Deeper- a five-year programme to continue developing
networking and support among community growing groups in Northern Ireland.
Necesslty ISHEDI.. Seed Swap- funding to trial a seed Saving and exchange programme in the north
west.
Community Foundation: Cross Border Covoperation- A grant to support a joint project with SF&G
Sister organi5ation in Ireland, Community Gardens Ireland. To enable - cross-border co-operation,
examine best practice and develop supportive politie5 for Community Gardens in both jurisdictions.
Belfast Clty Council- Funding to undertake engagement with key stakeholder5 and propose a
framework and action plan which will allow for renewal of the Bronze Sustainable Food Place.
Campaign Grant Sustain - A grant to support SF&G work on prodLscing the Benchmark Standard
Reporting, demonstrating and promoting the results of the research to progress implementation.
National Lottery Cost of Living Crisis - A grant to alleviate the cost of living for staff and member
groups in N. Ireland Member groups to be offered the opportunity to organise nutritious
community mea15 for those in need.
Donaghadee CDA- Funding to scope out potential sites for a Community Garden in Donaghadee,
provide a concept design and conduct community engagement through community meal5.
Green Future Association - A grant to support SF&G work forming and organising a Policy Influencer
Networkers Group with Local Council Officers and experts to co-deslgn a Benchmark Standard for
Community Growing and Allotment Provision in Nl.
Acorn Farm- Communlty Foundatlon Nl- To make the critical links between the Acorn Farm
flagship food growing project in Derry/Londonderry with Community Growing Groups in the area.
Manchester Green Alliance - funds held for work in Manchester.

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
RESTRicfED FUNDS- PREVIOUS YEAR
Balance
Incoming
l April Resource5
2021
Outgoing
Resources
Balance
Transfers
Balance
31 March
2022
Restricted funds
UK-wide
Hilden Trust
European Social Funil.. Gardeniser Hub
European Social Fund.. Gardeniser Plu5
European Social Fund.. Learning
Bubbles
Seedbed Trust.. Gardens of Sanctuarv
HMRC.. Coronavirus Job Retention
Scheme
England
Natural England.. Growing Care
Farming
City Bridge Trust
National Lottery Community Fund..
Awards for All England
Green Grants INottinghaml
Innovate.. FEW-Meter
London LDC
Clifton Garden Societv
Scotland
Scott15h Govt.. Food & Drink
Urban Agriculture Consortium
Pockets & Pr05pecls
Wales
Welsh Government.. Controlled
Environment AEficLJlture
Welsh Government: Resilient Green
Spaces
Welsh Government.. Food Hubs
Welsh Government.- Community Land
Advisory Service
Food Sense
30.000
4,556
4,983
14,234
130,0001
117,9111
15,4801
113,4131
15,755
4.744
2.400
4,247
821
5,381
11,5001
113,4931
3,881
13,493
225,999
1224,9131 11,0861
7,289
2,764
69.890
166,4601
12,7641
10,719
4,480
13501
4,130
754
754
23,360
4,500
123.3601
14,5001
37,000
132.6731
11,5001
4,327
2,500
1,500
1,500
190,630
1118,9001
71,730
388,330
1378.3651 17,0781
2,887
28.043
98,075
128,0431
196,9351 11.1401
5,000
47.920
23.450
30,783
19,4121
123,4501
122,3051
43,508
Keep Wales Tidy
National Lottery Community Fund.. Edible
Cardiff
Northern Ireland
National Lottery Community Fund..
Digging Deeper
National Lottery Community Fund..
Lockdown support
Necessity ISHEDI.. Seed Swap
7,250
15,728
4,801
99,346
1103,0571
1,090
2,244
12,2441
2,551
10,000
15,1901
7,362

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
Greenmount College
Urban Agriculture Consortium
Community Foundation: Cross Border Co-
operation
Small grants
Managed projert5
Manchester Green Alliance
591
15911
11,2511 11.7491
16,8151
8,337
1,522
2,7Tr)
11,5601 11,1401
516
516
Total restrirted funds
68,140 1,360,108 11,236,433} {12,193)
179,622

Social Famis and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued)
14. UNRESTRICTED FUNDS- GROUP
Balance 1st
April 2022
Incoming
Resources
Outgoing
Resources
Balance
Transfers
Balance 31st
March 2023
Unrestricted funds
Designated funds
Organisational
development
Quality Mark development
School Farms Network
England
Wales
Scotland
Northern Ireland
Equipment Fund
Leasehold Property Fund
Leasehold Land Fund
59,442
2,550
16,5621
15,6931
49,737
14,INJO
5,221
5,300
3.875
34,883
500
4,960
14,7351
15991
17,1621
120,9601
14,486
4,701
1,000
31,055
4,136
12,120
9,717
145,409
8,000
5,290
17. 132
3,636
14,479
13.882
148,438
8,250
11,0031
6,978
14,1651
13,0291
12501
13411
284.549
57,288
154,4391
17,0371
280,361
General funds
110,614
39,034
184.7451
64,903
Total unrestricted funds
395.163
96,324
1139,1861
17,0371
345,264
Designated Funds
Organisational development.. income designated by the Trustees to support the development of the
organisation.
Quality Mark development: income designated for the charity to obtain the Quality Mark.
Wales: income designated to continue delivery of key project work.
Scotland: generated income design3ted to continue delivery of specific work.
Northern Ireland.. generated income designated to continue delivery of key work areas.
Equipment Fund: this balance reflects the net book value of laptops purchased in the year.
Leasehold Property Fund and Land Fund.. these balances reflect the net book value of these items.

Soclal Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
UNRESTRICTED FUNDS-GROUP PREVIOUS YEAR
Balance 1st Incoming Outgoing Balance
Balance
April 2021 Resources Resources Transfers 31st March
2022
Unrestrlcted funds
Deslgnated funds
Organi5ational development
Quality Mark development
Nature's Path competition
England
Wales
Scotland
Northern Ireland
Equipment Fund
Leasehold Property Fvnd
Leasehold Land Fund
83,621
25,500
157,6791
59,442
14.(X)O
14,000
7,475
2.725
110,200}
5,290
10,108
5,290
17,132
3,636
14,479
13,882
148,438
8,250
7,673
2,482
2,100
10,776
151,467
8,500
18,507
1,487
119,1561
13341
12,379
3,106
13,0291
{2501
274,094
48,219
187,368)
49,604
284,549
General funds
107,485
91,667
151,1261 137.411)
110,614
Total unrestricted funds
381,579
139,886 {138,4941
12,193
395,163
IS. ANALYSIS OF NEf ASSEfs- GROUP
General Designated Restricted
Funds
Funds
Funds
Total
Tangible fixed assets
Current asset5
Current liabilities
163,126
117,235
163,126
802,387
1530,5391
595,442
1530,5391
89,762
Net a55et5 at 31st March 2023
fA,903
280,361
89.762
435,025

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
16. ANALYSIS OF NET ASSEfs- CHARiri
General Funds Designated Restricted
Funds
Funds
Total
Tangible fixed assets
Current assets
Current liabilitie5
163,126
117,235
163,126
802,218
(529,209)
595,219
1529,2091
89.763
Net assets at 31st March 2023
66,010
280,361
89.763
436.134
17.
POST-BALANCE SHE￿ EVENTS
Social Farms and Gardens (then the Federation of City Farms & Community Gardens) leased
land from Bristol City Council in 1995. The GreenHouse building belonged to SF&G and
served as the organisation's head office with a room to rent for meetings and activitiès. For
the past ten years, Bristol City Council has had plans to redevelop the area around the
GreenHouse. BCC paid SF&G £10.500 to surrender the lease.
18. AUDITORS REMUNERATION
Auditors, remuneration is as follows..
2023
2022
Auditors remuneration
Other services
13,080
2,000
5,280
920
19. SUBSIDIARY COMPANY
Social Farms and Gardens owns the whole of the issued Share capital of Cultivating
Communities, a community interest company registered in England and Wales Icompany
number 072920051, which provide5 consultancy service5. All activities have been consolidated
on a line by line basis in the Statement of Financial Activitie5. The taxable profit 15 gifted to
Social Farm5 and Gardens. A summary of the results of the subsidiary is shown on the
following page.

Social Farms and Gardens
NOTE5 TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
Cultlvating Communities CIC
2023
2022
Turnover
Fees and contract5
Bank interest
56,741
56,741
Administrative expenses
Rent, rates, office costs
Staff & consultants
Management fee paid to the charity
Travel
Events and projects
Accountancy
Distribution to parent undertaking
22
295
27,696
1,000
59
13,895
920
12,900
1,140
1,162
56,765
The aggregate of the assets. liabilities and funds wa5-
Assets
Liabilities
220
11,3301
32,514
132,4631
Funds
11,iioi
51
20. RELATED PARTIES
The company is the ultimate controlling party of its subsidiary Cultivating Communitie5, a
community interest company limited by guarantee, which forms the trading arm for the charity. One
of the charitrfs Trustees serve on the Board of Directors of the trading company.
During the year the Social Farms and Gardens received a management fee of £nil12022 - £1,000)
and £nil12022 £14,8601 in respect of recharged costs of from its trading subsidiary, Cultivating
Communities CIC. The charity wa5 owed £nil a5 a grant by Cultivating Communities CIC as at 31
March 2023131 March 2022: £12,900). These transactions were eliminated on consolidation in the
group financial statements.

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
21. COMPARATIVE SOFA
Total
funds
2022
Unrestricted
Funds
Restricted
Funds
INCOME
Incomefrom voluntary income.-
Donations
Incomefrom investments..
Sales
Deposlt interest
5.842
5,842
24
24
Incomefrom charitable ottivities..
Grants and contracts
Income from CIC
Hire of facilities
Code subscriptions
Fees earned
Training and conferences
Miscellaneotjs income
25,500
33,381
2,660
2,400
48,615
16,280
5,184
1,355,608
1.381,108
33,381
2,660
48,615
16.280
9.684
4,500
TOTAL INCOME
139.885
1,360.108
1,499,993
EXPENDITURE
Costs of raising funds
Charitable activities
15,216
123.278
15.216
1,359,711
1,236,433
TOTAL EXPENDITVRE
138.494
1,236,433
1,374,927
Net income/lexpenditurel
1,391
123,675
125,066